Raj Rahul Garg, J. - (1.) Challenge in this petition is to the order dated 26.5.2015, Annexure P. 1 passed ex parte by the Excise and Taxation -cum -Designated Officer for the assessment year 2010 -11 as the petitioner was unable to represent its case on medical ground on the date of passing the assessment order.
(2.) A few facts relevant for the decision of the controversy involved as narrated in the petition may be noticed. The petitioner firm is a registered dealer under the provisions of the Punjab Value Added Tax Act, 20905 (in short, "the PVAT Act"). It is engaged in the business of trading of iron and steel hardware goods at Village Sohana, District Mohali. In the year 2005, the State of Punjab had enacted the PVAT Act to provide for levy and collection of value added tax and turnover tax on the sales or purchases of goods. The petitioner filed its returns for the year 2010 -11 on quarterly basis in Form VAT 15. Based on the aforesaid returns, annual statement in Form VAT 20 was also filed. Vide order dated 26.5.2015, Annexure P. 1, assessment had been framed ex parte creating a demand of Rs. 24,35,706/ - and Rs. 20,782/ - under the PVAT Act and Central Sales Tax Act, 1956 (in short, "the CST Act") respectively. According to the petitioner, its proprietor could not appear before respondent No. 2 as he was not medically fit on the due date. Medical certificate has also been attached as Annexure P. 2 with the petition. Hence the instant writ petition by the petitioner.
(3.) Reply by way of affidavit of Excise and Taxation Officer, Mohali on behalf of the respondents has been filed wherein it has been inter alia stated that the petitioner has filed the present petition without availing the alternative remedy of appeal before the Deputy Excise and Taxation Commissioner (Appeals), Patiala Division, Patiala. Further, the petitioner did not appear before the authorities on the date of the passing of the impugned order. On these premises, prayer for dismissal of the petition has been made.;